PT -11

Defence Audit Code

29.01.2022

No. Question Option A Option B Option C Option D

1 The Scale Audit of CIVILIAN officers posted in PCDA(CC) PCDA(O) PCDA New Delhi PCDA(AF)
lieu of Military officers is conducted by…….
2 The Air Passage claims – Ex India in r/o Army PCDA(O) CGDA PCDA New Delhi Both A and C
personnel are dealt by……..
3 Who audits Establishment bills of the office of CGDA PCDA(P) Allahabad PCDA(CC) Lucknow PCDA, New Delhi
all PCDAs/CDAs
4 All advance and claims of TA to be recorded in Demand cum Audit Audit cum Demand Demand Register TA Register
…… Register Register
5 The pay accounts of army officers attached to CGDA office High Commissioner PCDA(O) PCDA New Delhi
or serving in High Commissioner for India in for UK
UK are maintained by
6 The Chief Accounting Authority of Defece
Services is…….. FADS CGDA Defence Secretary None
7 What is the full form of IRLA? Individual Runner Individual Running Identical Running None
Ledger Accounts Ledger Accounts Ledger Accounts
8 Stores can be transported through flight on Major General Brigadier Lt. Col Col
medical and operational ground under the
authority of a certificate to be issued by an
officer not below the rank of…………
9 The quantum of Audit can be increased under PCDA/CDA CGDA LAO/RAO None
the personal orders of ………..
10 Pay bills of Industrial personnel of Ordnance Pre Audited, Post Audited, Pre Audited, Post Audited,
Depot, EME workshops, Farms etc are ………… PCDA/CDA PCDA/CDA LAO/RAO LAO/RAO
by …………..
11 Service records of all Group ‘A’ and ‘B’ civilian MS Branch E-in-C Branch GS Branch None
officers of MES are maintained under the
supervision and administrative control of
………….
12 Articles of different makes and patterns but Different articles Combined articles Similar articles None of these
serving the same purpose will be treated as:
13 Which of the following statements is correct? Splitting of Splitting of Splitting of sanction Both B and C
sanction is sanction is not is permissible with
 permissible. permissible. certain conditions.
14 What is the full form of C&AG? Controller & Comptroller & Comptroller & Audit None
Auditor General of Auditor General of General of India
India India
15 All the events affecting promotion, pay & Army Instructions Army Orders Daily Part II Orders & Both A and C
allowances in r/o army officers are published/ Gazette Notifications
notified through……….

16 No provisional payment where there is …….. No budget No authority No documentation All

17 The pay accounts of army officers proceeding CGDA office High Commissioner PCDA New Delhi PCDA(O)
abroad on course of instruction, study leave
and temporary duty are maintained by :
18 In general, the validity of a fresh sanction is One month 6 months 1 year 2 Years
……. unless renewed.
19 The post of FADS has been re-designated as: Secretary Defence Defence Secretary Secretary Defence Secretary Finance
(Finance) Expenditure (Defence)
20 The UO numbers are centrally monitored by Respective CGDA office. Respective Proforma MoD
……. PIFA/IFA office Controllers

21 Hospital stoppage Rolls are prepared PCDA/CDA PAOs OC of the Unit GOC
by…………
22 Which of the following Forms is issued only to Warrants Concession MC Notes Form D
the officers? Vouchers
23 Scale Audit is conducted on the basis of the Lieutenant to Lieutenant to Lt. Lieutenant to Col Across all rank
total number of officers in the ranks of ………. Major Col
In case of AMC
24 The scale audit of civilians of AMC is Annually Half Yearly Quarterly Monthly
conducted ……….
25 Recovery of License Fee from Civilian Govt. Pay Bill IRLA DEA Cash
servants, retaining Govt. accommodation
beyond the date of retirement is done by……..
26 Audit of which of the following forms does Party Warrant Individual Warrant Form D Concession Vouchers
not fall under the jurisdiction of PCA(Fys)
Kolkata?
27 Dispatch of Stores ex-India through Air Sanction of GoI Sanction of MoD Prior sanction of Prior sanction of GoI
requires………….. MoD
28 Prior concurrence of ………… is required for PCDA/CDA CGDA LAO/RAO MoD
relaxing the quantum of Audit temporarily.
29 With effect from ……….. the service record of
all the civilian gazette officers of Defence
Services are maintained by Head of the office
/ formation. 1st January 1981 1st March 1981 1st June 1981 1st July 1981
30 Payment in r/o air freight is made to I.A.C in Cash MRO Settlement Account Both A and B
the form of …..
31 Which of the following expenditure cannot be Trophies Flags Amenity articles None
met from the allotments given in favour of
the three service chiefs for non recurring
payments?
32 What is the periodicity of Local Audit? Monthly Quarterly Half Yearly Annual
33 In the cases where Year of Birth is known but 1st January 1st April 1st July 16th July
not the exact date, then the DoB is taken
as……
34 Appropriation Bill becomes Appropriation Act The bill is passed The passed bill is Bill is presented in None
when ……. by the Parliament passed by the the parliament
Parliament and
assented to by the
President
35 Expenditure of public money which is not C&AG CGDA PCDA/CDA Govt. of India
authorised by regulations requires the
sanction of………..
36 Credit should follow, and not precede, actual acceptance realisation concurrence Finalization
…………”
37 The claims for under charges between One year One month 6 months 9 months
Railway, and Defence Accounts Officers
concerned are required to be preferred within
-------
38 Which of the following claims are not Pre Local Purchase of Condiment ATG account Claims in r/o DSC
Audited? Stationery Allowance in r/o platoons serving with
patients in hospital AF Units
39 The Form No. of Party Warrants is…….. IAFT 1707 IAFT 1707 A IAFT 1711 None

40 Appropriation Audit is conducted in respect of Centrally Locally Controlled Both A and B Neither A nor B
expenditure compliable to …… Controlled Heads Heads
41 Service records of all Group ‘A’ and ‘B’ civilian Central Record Head of office/ Command HQs AO GE
officers of MES are maintained by………. Office (Officers) formation
42 Which of the given statements is correct? Director General of Director General of Director General of None of the these
Audit Defence Audit Defence Audit Defence
Services (DGADS) Services (DGADS) Services (DGADS)
who conducts who conducts who conducts
Statutory Audit is Statutory Audit is Statutory Audit is
under the under the under the
administrative administrative administrative
control of CGDA. control of C&AG. control of CGA.
43 Unit Allowance Claims in r/o AF are sent to Cash Assignment Cash Accounts Debit Scroll Credit Scroll
PCDA(AF) along with monthly …….. for post
audit.

44 The form number for Concession Vouchers IAFT 1710A IAFT 1720 IAFT 1710 IAFT 1720A
(CV) is……
45 Who is the paying controller in case of non- PCDA(Navy) PCDA(AF) PCDA New Delhi CGDA
recurring payments sanctioned by the Chief of
Army Staff?
46 Claims on account of Condiment Allowance Pre Audited, Post Audited, Pre Audited, Post Audited,
are ……….. by…….. PCDA/CDA LAO/RAO LAO/RAO PCDA/CDA
47 The Form D issued to Civilian Sisters are Regional
audited by…… PCDA(O) PCDA/CDA PCA(Fys) Kolkata PCDA(Navy)
48 Which of the following Sections is Store Contract IA Section Store Audit Section FA Section
responsible for pricing of Payment Issue Section
Vouchers ?
49 Payments of Air freight charges to/from Regional PCDA Navy PCDA New Delhi Embarkation
outside Indian limit is made by the …… PCDA/CDA Commandants
from Imprest
50 The scale audit of civilians of AMC is PCDA(O) PCDA(BR) PCDA(AF) PCDA(CC)
conducted by……..